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Notice of the General Office of the State Administration of Taxation on Conducting the Relevant Work Concerning the Administration of Collection of Social Insurance Premiums in a Steady, Orderly and Effective Manner [Effective]
国家税务总局办公厅关于稳妥有序做好社会保险费征管有关工作的通知 [现行有效]
【法宝引证码】

Notice of the General Office of the State Administration of Taxation on Conducting the Relevant Work Concerning the Administration of Collection of Social Insurance Premiums in a Steady, Orderly and Effective Manner 

国家税务总局办公厅关于稳妥有序做好社会保险费征管有关工作的通知

(No. 142 [2018] of the General Office of the State Administration of Taxation) (税总办发〔2018〕142号)

The offices of the State Administration of Taxation (“SAT”) in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; all local special commissioner's offices of the SAT; and all instrumentalities of the SAT: 国家税务总局各省、自治区、直辖市和计划单列市税务局,国家税务总局驻各地特派员办事处,局内各单位:
For purposes of thoroughly implementing the relevant spirit of the executive meeting of the State Council on September 6, 2018, and, while advancing in a steady manner the reform of the transfer of the duties of social insurance premium collection administration, ensuring that the current collection policies of all localities where tax authorities have been responsible for collecting social insurance premiums before the reform remain unchanged, you are hereby notified of the relevant matters as follows: 为深入贯彻落实9月6日国务院常务会议有关精神,在稳妥推进社会保险费征管职责划转改革的同时,确保改革前已由税务机关征收的地方一律保持现有征收政策不变,现就有关事项通知如下:
I. The tax authorities at all levels involved in the transfer of the duties of social insurance premium collection administration shall ensure the smooth completion of the reform tasks as scheduled.   一、进行社会保险费征管职责划转的各级税务机关,要确保改革任务平稳如期落地
All provincial tax administrations shall, in accordance with the unified arrangements of the SAT and local governments, substantiate the implementation plans of the taxation systems of their respective provinces, break down the tasks item by item, and clarify the responsible entities and time limits for completion so as to ensure that the tax authorities will collect the various social insurance premiums in a unified manner as of January 1, 2019; shall, in the process of the transfer of the duties of collection administration, take the initiative to strengthen interdepartmental communication, consultation, coordination and cooperation so as to achieve orderly connection; shall effectively conduct data analysis, assessment, cleaning and migration, complete on schedule the information system upgrading and docking as well as joint debugging and testing; shall properly handle historical arrears under the principle of clearly sorting out and properly taking over historical outstanding accounts and not organizing the review of arrears on their own; and shall establish a normalized interdepartmental information sharing and reconciliation mechanism so as to provide a series of guarantees for the reform in terms of system, mechanism and information, among others.
......
 各省税务局要按照税务总局和当地政府统一部署,细化本省税务系统实施方案,逐项分解工作任务,明确责任单位和完成时限,确保2019年1月1日起由税务机关统一征收各项社会保险费。在征管职责划转工作中,要主动加强部门间沟通协商与协调配合,做到衔接有序。要做好数据分析评估和清洗迁移,按时完成信息系统升级对接和联调测试。要遵循弄清接好历史欠费账目,不得自行组织开展清欠工作的原则,稳妥处理好历史欠费问题。要建立部门间常态化信息共享和对账机制,为改革提供制度、机制、信息等系列保障。
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